SECOND REGULAR SESSION

House Concurrent Resolution No. 17

95TH GENERAL ASSEMBLY

INTRODUCED BY REPRESENTATIVES LAIR (Sponsor), SMITH (150), DAY, JONES (89), WRIGHT, NANCE, FLANIGAN, DENISON, BRANDOM, TRACY AND MUNZLINGER (Co-sponsors).

4100L.01I

AN ACT

Relating to the disapproval of the Missouri State Tax Commission's recommendations regarding the value for each grade of agricultural and horticultural land based on productive capability.

Be it enacted by the General Assembly of the state of Missouri, as follows:

            Whereas, Section 137.021, RSMo, provides that on or before December thirty-first of each odd-numbered year the State Tax Commission is required under Section 137.021, RSMo, to promulgate by regulation a value for each grade of agricultural and horticultural land based on productive capability; and

            Whereas, the State Tax Commission, in accordance with Section 137.021, RSMo, did on December 15, 2009, propose a value for each of the several grades of agricultural and horticultural land for the 2011 and 2012 assessment years; and

            Whereas, the members of the General Assembly believe that the proposed increase to agricultural and horticultural land productive values for the four best categories are excessive; and

            Whereas, Section 137.021, RSMo, permits the General Assembly to disapprove within the first sixty days of the next Regular Session of the General Assembly the agricultural and horticultural values as proposed by the State Tax Commission:

            Now, therefore, be it resolved that the members of the House of Representatives of the Ninety-fifth General Assembly, Second Regular Session, the Senate concurring therein, hereby disapprove the State Tax Commission's proposed state regulation to be promulgated under Section 137.021, RSMo, establishing agricultural land values for the 2011 and 2012 assessment years; and

            Be it further resolved that the General Assembly recommends that the State Tax Commission review the current procedure for determining and establishing agricultural land values; and

            Be it further resolved that the Chief Clerk of the Missouri House of Representatives be instructed to prepare properly inscribed copies of this resolution for Governor Jay Nixon and the Missouri State Tax Commission.

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